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Published: 21 January 2021

400 Pages


ISBN: 9780198808077

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Taxing Profit in a Global Economy

Author Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

  • This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence.
  • Written by a group of leading tax specialists across law and economics, addressing fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit among countries
  • Starts from first principles, examining the case for a tax on business profit in an international setting and the criteria by which to evaluate different options for such a tax
  • Evaluates the existing regime and commonly discussed reform options
  • Develops and evaluates two further reform options following the prescriptions derived from first principles